Footwear, gaiters and the like; parts of such articles
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Footwear, gaiters and the like; parts of such articles
Common items in this chapter
- —Sports shoes (6404.11)
- —Leather shoes (6403)
- —Rubber boots (6401)
- —Sandals (6402/6403)
- —Slippers (6405)
Classification notes
Classification depends on outer sole material AND upper material — both matter. Duty rates 8-48% (US footwear duties are among the highest in the tariff schedule). Anti-dumping duties on Chinese and Vietnamese footwear in EU.
Frequent misclassification
The upper material determines the subheading, but many shoes combine leather and textile — classify by the material with the greatest external surface area of the upper.
Binding tariff ruling database
If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.
Binding tariff ruling database